STORAGE NAME: h0047.HSS
DATE: 3/3/2025
1
FLORIDA HOUSE OF REPRESENTATIVES
BILL ANALYSIS
This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: HB 47
TITLE: Child Care and Early Learning Providers
SPONSOR(S): McFarland
COMPANION BILL: SB 738 (Burton)
LINKED BILLS: None
RELATED BILLS: NSB 738 (Burton)
Committee References
Human Services
Health Care Budget
Health & Human Services
SUMMARY
Effect of the Bill:
The Department of Children and Families is responsible for licensure and regulation of child care providers in
Florida, which includes establishing the minimum licensing standards that child care providers must comply with.
The bill modifies existing child care licensure standards, including standards regarding background screenings and
training of child care personnel, implementation of abbreviated inspections, and standards regarding the health
and safety of children in child care facilities. The bill exempts from licensure certain entities operating a child care
facility solely attended by its employees’ children. The bill modifies existing exemptions from special assessments
levied by municipalities to include preschools. The bill also requires county commissions to annually affirm
continued services for locally managed licensing of child care facilities. Further, the bill prohibits the cancelation,
denial, or nonrenewal of residential property insurance solely on the basis that certain child care services are
provided at the residence.
Fiscal or Economic Impact:
The bill will have a significant negative, indeterminate, fiscal impact on state and local government.
JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
ANALYSIS
EFFECT OF THE BILL:
Child Care Licensure Program
Under current law, once a county designates a local licensing agency to regulate child care facilities and homes
within the county, the designation remains in effect until the county relinquishes it. Counties are not required to
affirm such designations.
The bill requires counties who have designated a local licensing agency to administer child care licensure to
annually affirm the designation, by a majority vote of the county commission. (Section 3)
Child Care Licensure Standards
The Department of Children and Families (DCF) is required to establish licensing standards for child care
providers. Current law, specifies what these standards should address. The bill modifies current law to require
child care licensing standards to address the health and nutrition, safety, developmental needs, and sanitary
physical conditions for all children served by child care facilities. The bill also modifies existing licensure standards
to authorize DCF to create up to three classification levels for violations that relate directly to the health and safety
of a child. The bill specifies that a class three violation is the least serious in nature and must be the same incident
of noncompliance that occurs at least three times within a 2 year period. (Section 2)
Child Care Personnel – Background Screening and Training Requirements JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
2
Currently, child care personnel must pass a level 2 background screening as a condition of employment at a child
care facility or home in Florida. A current or perspective employee may not work at the child care facility or home
while waiting for his or her background screening results, unless a provisional hire status is granted.
The bill requires DCF to complete the background screening for child care personnel and provide the results to the
child care facility within three business days. Upon failure to do so, the bill requires DCF to issue the current or
prospective child care personnel a 45-day provisional hire status while all required information is being requested
and DCF is awaiting results, unless DCF has reason to believe a disqualifying factor may exist. During the 45-day
period, the current or prospective child care personnel must be under the direct supervision of a screened and
trained staff member when in contact with children. (Section 2)
Currently, child care personnel are required to pay a fee to take the mandatory 40-clock-hour introductory child
care training courses. Child care personnel are also required to take competency examinations, upon competition
of each course, in-person.
The bill requires the 40-clock-hour introductory course in child care that must be taken by child care personnel to
include online training coursework that will meet the minimum training standards for child care personnel and be
provided at no cost by DCF. The bill requires the child care personnel competency examination to be provided
either online or in-person. The bill also removes the “interdisciplinary approach to the study of children” as a
requirement for the introductory course in child care. (Section 2)
Other Child Care Licensure Standards
The bill modifies several other child care licensing standards relating to periodic health examinations of child care
personnel, safety and sanitation, including cardiopulmonary resuscitation staff training requirements, annual
notice requirements to parents and drop-in child care communications system requirements, written activities
plan requirements for child care facilities, and specialized child care facilities for the care of mildly ill children. The
bill:
Limits periodic health examinations to child care facility drivers.
Removes obsolete language related to pagers and beepers related to drop-in child care.
Removes the requirements for child care facilities to provide parents with information related to flu shots
in the months of August and September and information related to leaving children in a vehicle during the
months of April and September.
Adds a requirement that minimum safety standards must include at least one staff person trained in person
in cardiopulmonary resuscitation who is present at all times children are present;
Removes a requirement for a program to be implemented periodically by a child care facility to assist in
preventing and avoiding physical and mental abuse.
Removes a requirement for the DCF to develop standards for specialized child care facilities for the care of
mildly ill children. (Section 2)
Abbreviated Inspections
Current law does not require DCF and local licensing agencies to develop and implement plans to eliminate
duplicative and unnecessary inspections or to develop and implement abbreviated inspection plans for family day
care homes or large family child care homes. The bill requires DCF and the local licensing agencies to develop and
implement plans to eliminate duplicative and unnecessary inspections for family day care homes and large family
child care homes. The bill also requires DCF and the local licensing agencies to develop and implement an
abbreviated inspection plan for child care facilities that:
Have been licensed for at least two consecutive years.
Have not had a Class I violation for at least two consecutive years.
Have not had more than three of the same Class 2 violations for at least two consecutive years.
Have received at least two full onsite renewal inspections in the most recent two years. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
3
Do not have any current uncorrected violations.
Do not have any open regulatory complaints or active child protective service investigations.
The bill requires the abbreviated inspection plan to be updated every five years to maintain the validity and
effectiveness of inspections and requires DCF to adopt rules and policies based on the recommendations of the
required reporting. (Section 4)
Child Care Licensure Exemptions
Current law does not provide an exemption from licensure for a private business that operates a child care facility
that provides child care services solely for the employees of that business. The bill exempts from licensure, except
for the requirements regarding screening of child care personnel, a business that operates a child care facility that
solely provides child care for the children of those employed by the business. This exemption will allow these
business to qualify for the child care tax credit pursuant to s. 402.261, F.S. (Sections and 5)
Special Assessments
Preschools are not exempt from any special assessments levied by municipalities in Florida. The bill exempts any
public or private licensed preschools from special assessments levied by municipalities. (Section 1)
Insurance and Child Care Homes
Florida law does not prohibit the cancellation, denial, or nonrenewal of residential property insurance coverage of
a residence where large family child care services are provided on the premises. Contractual liabilities that arise in
connection with the operation of a large family child care home are also not excluded from residential property
insurance policies.
The bill prohibits the cancelation, denial, or nonrenewal of residential property insurance solely on the basis that
large family child care services are provided at the residence. The bill excludes contractual liabilities that arise in
connection with a large family child care home from residential property insurance policies unless specifically
included in coverage. The bill also specifies, for purposes of family day care and large family child care insurance,
that a large family child care home is an occupied residence in which a child care is regularly provided for children
from at least two unrelated families, which receives payments, fees, or grants for the children receiving care,
whether or not operated for profit, and which has at least two full-time child care personnel on the premises
during the hours of operation, one of whom must be the owner or occupant of the home. This definition of large
family child care home is consistent with the definition in current law under the child care licensure statutes.
(Section 6)
The bill makes conforming changes to update cross-references. (Section 7)
The bill is effective July 1, 2025. (Section 8)
RULEMAKING:
The bill authorizes the Department of Children and Families to adopt rules relating to inspections. The bill also
authorizes the department to create classification levels for violations of licensing standards that directly relate to
the health and safety of a child. The bill does not provide rulemaking authority to implement the classification
levels for licensing violation. However, the department has sufficient rulemaking authority to implement the
provisions.
Lawmaking is a legislative power; however, the Legislature may delegate a portion of such power to executive
branch agencies to create rules that have the force of law. To exercise this delegated power, an agency must
have a grant of rulemaking authority and a law to implement.
JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
4
FISCAL OR ECONOMIC IMPACT:
STATE GOVERNMENT:
The bill will have a significant negative indeterminate fiscal impact on state government. The bill requires DCF to
provide online training coursework to child care personnel at no cost. DCF currently contracts with 13 training
coordinating agencies (TCA) to administer and coordinate in-person courses and exams. TCAs receive training fees
paid by child care personnel and through DCF contracts. TCAs received $3 million in FY 2023-2024 from child care
personnel for online coursework and $838,062 through DCF contracts. If the TCAs no longer charge child care
personnel for the courses, the cost of the contracts that DCF has with the TCAs could significantly increase.
1
The bill also requires DCF to offer competency exams for child care personnel online. DCF estimates that moving to
an online exam will have a significant negative indeterminate fiscal impact on the agency due to the significant cost
associated with the development, procurement and administration of testing. Unless the cost is passed onto the
employee, DCF would be unable to absorb the cost through existing resources.
2
LOCAL GOVERNMENT:
The bill will have a negative indeterminate impact on local government as the bill reduces the ability of local
governments to levy special assessments on preschools.
RELEVANT INFORMATION
SUBJECT OVERVIEW:
Child Care Licensure Program
Child care is the care, protection and supervision of a child, for a period of less than 24 hours a day on a regular
basis, which supplements parental care, enrichment, and health supervision for the child, in accordance with his or
her individual needs, and for which a payment, fee, or grant is made for care.
3 If a program meets the statutory
definition of child care, it is subject to regulation by the Department of Children and Families (DCF) or a local
licensing agency, unless the statute specifically excludes or exempts it from regulation.
The child care licensing program is a component of the services provided by DCF. The purpose of the program is to
ensure a healthy and safe environment for children in child care settings and to improve the quality of their care.
The program is accountable for the statewide licensure of Florida's child-care facilities,
4 large family child care
homes,
5 specialized child-care facilities for the care of mildly ill children,
6 and the licensure or registration of family
day care homes.
7 Family day care homes must be licensed if the home is currently licensed under an existing
county licensing ordinance or if the board of county commissioners passes a resolution that family day care homes
be licensed. If not subject to licensure, a family day care home must register with DCF.
8 Currently, there are 11,960
licensed child care providers in Florida, of those 9,629 are licensed by DCF.
9
1
DCF, Agency Bill Analysis HB 47 (2025), p. 11, on file with the Health and Human Services Subcommittee.
2 Id.
3 S. 402.302(1), F.S.
4 S. 402.305, F.S.
5 S. 402.3131, F.S. Also see ss. 402.301, F.S. through 402.319, F.S.
6 S. 402.305(17), F.S.
7 S. 402.313, F.S.
8
Id.
9 DCF, Agency Bill Analysis HB 47 (2025), p. 3, on file with the Health and Human Services Subcommittee. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
5
Under Florida law, any county whose child care licensing standards meet or exceed the minimum state standards
may designate by ordinance a local licensing agency (LLA) in their county to license child care facilities.
10 A county
choosing not to administer its own licensing program or whose minimum standards do not exceed the state
minimum standards, would require DCF to administer child care licensing in that county.
Currently, DCF is responsible for the licensure and inspection of child care facilities and homes in 63 of the 67
counties within the state. Four counties have elected to designate a LLA to regulate licensing of child care facilities
and homes in their areas; these counties include Broward, Palm Beach, Pinellas, and Sarasota.
11 There are currently
2,331 child care providers licensed by LLAs in Florida.
12
Under current law:
Child care facilities are child care centers or child care arrangements that care for more than five
children unrelated to the operator and receive a payment, fee, or grant for the children receiving care,
wherever the facility is operated and whether it is operated for profit or not for profit.
13 A child care
facility does not include: public schools and nonpublic schools and their integral programs, except as
provided in s. 402.3025, F.S.; summer day camps; bible schools normally conducted during vacation
periods; and certain operators of transient establishments, that provide child care solely for the guests
of their establishment or resort, provided the child care personnel background screening requirements
are met.
14
Family day care homes are occupied residences in which child care is regularly provided for children
from at least two unrelated families and which receive payments, fees, or grants for the children
receiving care, whether or not operated for profit.
15
Large family child care homes are occupied residences in which child care is regularly provided for
children from at least two unrelated families, which receive payments, fees, or grants for the children
receiving care, whether or not operated for profit, and which has at least two full-time child care
personnel, one of whom must be the owner or occupant of the home, on the premises during the hours
of operation.
16
Specialized child-care facilities for the care of mildly ill children are child care facilities that provides
child care for more than five mildly ill children unrelated to the child care operator, and receive a
payment, fee, or grant for any of the children receiving care. Specialized child care facilities may
provide care for mildly ill children in a facility specialized for this purpose or as a component of other
child care services offered in a distinct and separate part of a regularly licensed child care facility.
17
Child care for mildly ill children is the care of children with short term illness or symptoms of illness or
disability, provided either as an exclusive service in a center specialized for this purpose, or as a
component of other child care services offered in a distinct part of a regularly licensed child care
facility, for a period of less than 24 hours per day. Such programs may accept children exhibiting
illnesses or symptoms for which they would be excluded from child care provided for well children.
18
Currently, there is only one child care program licensed as a specialized child care facility. However, no
children are being actively served.
19
10 S. 402.306, F.S.
11 DCF, Agency Bill Analysis HB 47 (2025), p. 2, on file with the Health and Human Services Subcommittee.
12 DCF, Agency Bill Analysis HB 47 (2025), p. 3, on file with the Health and Human Services Subcommittee.
13 S. 402.302(2), F.S.
14 Id.
15 S. 402.302(8), F.S.
16 S. 402.302(11), F.S.
17 Rule 65C-25, F.A.C.
18 Id.
19 DCF, Agency Bill Analysis HB 47 (2025), p. 8, on file with the Health and Human Services Subcommittee. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
6
Statewide Provider Count as of January 2, 2025
20
DCF LLA Statewide
Facilities 7,697 1,820 9,517
Family Day Care
Homes
1,601 433 2,034
Large Family Child
Care Homes
330 78 408
Mildly Ill Facilities 1 0 1
Total 9,629 2,331 11,960
Child Care Facility Licensure Standards
DCF is responsible for establishing the licensing standards that each licensed child care facility must meet. These
standards must address:
21
The health, sanitation, safety, and adequate physical surroundings for all children in child care.
The health and nutrition of all children in child care.
The child development needs of all children in child care.
Child Care Personnel – Background Screening and Training Requirements
DCF establishes minimum licensing standards for child care personnel, including training and background
screening of personnel.
22 Child care personnel includes all owners, operators, employees, and volunteers working
in a child care facility.
23 Background screening must be conducted for all child care personnel using level 2
standards of screening. Elements of the background screening include:
24
FDLE criminal history background check;
FBI criminal history background check;
Criminal background check of any prior states resided within the past five years;
Sex Offender Registry check (in Florida & any prior states resided within past five years);
Child Abuse & Neglect check (in Florida & any prior states resided within past five years);
Attestation of Good Moral Character; and
Previous five-year employment history check.
A level 2 background screening typically takes a few business days to complete. However, the process may take
longer if additional out-of-state records are needed, there is incomplete information, or due to variations in agency
processing times,
25 which can delay employment of child care personnel while waiting for screening results.
DCF establishes the minimum training standards for child care personnel. DCF has adopted the Child Care Facility
Handbook to describe these requirements in detail.
26 The minimum standards for training must ensure that all
child care personnel take an approved 40-clock-hour introductory course in child care covering the following topic
areas:
27
20 Id.
21 S. 402.305, F.S.
22 Id.
23 S. 402.302(3), F.S.
24 Ss. 402.302(15), F.S., and 435.04, F.S.
25
When the background screening is initiated, fingerprints are sent to the Florida Department of Law Enforcement (FDLE) and
the Federal Bureau of Investigations (FBI). Results from FDLE and the FBI are typically available within 24 to 48 hours;
however, FDLE standards require results within 72 hours. See DCF, Agency Bill Analysis HB 47 (2025), p. 5, on file with the Health and
Human Services Subcommittee.
26 Florida Department of Children and Families, Child Care Facility Handbook, October 2021, available at
https://www.myflfamilies.com/sites/default/files/2022-12/FacilityHandbook_0.pdf (last visited February 26, 2025).
27 Id. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
7
State and local rules and regulations which govern child care.
Health, safety, and nutrition.
Identifying and reporting child abuse and neglect.
Child development, including typical and atypical language, cognitive, motor, social, and self-help skills
development.
Observation of developmental behaviors, including using a checklist or other similar observation tools and
techniques to determine the child’s developmental age level.
Specialized areas, including computer technology for professional and classroom use and early literacy and
language development of children from birth to 5 years of age, as determined by the DCF, for owner-
operators and child care personnel of a child care facility.
Developmental disabilities, including autism spectrum disorder and Down syndrome, and early
identification, use of available state and local resources, classroom integration, and positive behavioral
supports for children with developmental disabilities.
28
Mandatory training courses are currently offered online and in-person. Child care personnel are responsible for
payment of each online or instructor-led course. Each online course is $10. The cost of instructor led courses
ranges from $1 to $10 per instructional hour.
29 Completion of the training is shown through passing competency
exams for each course taken. Competency examinations are administered in-person.
Other Child Care Licensure Standards
DCF is also responsible for establishing the minimum licensing standards for the following:
Periodic health examinations for child care personnel.
30
Sanitary and safety conditions, first aid treatment, emergency procedures, and pediatric cardiopulmonary
resuscitation. The minimum standards must require that at least one staff person trained in
cardiopulmonary resuscitation, as evidenced by current documentation of course completion, must be
present at all times that children are present.
31 The sanitary and safety standards also require child care
facilities to provide parents of children who are in drop-in care with a communications system, such as a
pager or beeper, to ensure the immediate return of the parent to the child, if necessary.
32
Admissions and recordkeeping, which must include requirements for preadmission and periodic health
examinations, requirements for immunizations, and requirements for maintaining emergency information
for health records of all children.
o During the months of August and September of each year, each child care facility must provide
parents of children enrolled in the facility detailed information regarding the causes, symptoms,
and transmission of the influenza virus and the importance of immunizing their children.
o During the months of April and September of each year, the facility must notify parents of the
potential for a distracted adult to fail to drop off a child at the facility and instead leave the child in
the adult’s vehicle upon arrival at the adult’s destination.
33
A plan of activities that ensures that each child care facility has and implements a written plan for the daily
provision of varied activities and active and quiet play opportunities appropriate to the age of the child.
34
The written plan must also include a program, to be implemented periodically for children of an
appropriate age, to assist children in preventing and avoiding physical and mental abuse.
35
Specialized child care facilities for the care of mildly ill children.
36
28 Section 402.305, F.S.
29
DCF, Agency Bill Analysis HB 47 (2025), p. 5, on file with the Health and Human Services Subcommittee.
30 S. 402.305(2)(f). F.S.
31 S. 402.305(7), F.S.
32 S. 402.305(7)(c), F.S.
33 S. 402.305(9), F.S.
34 S. 402.305(13), F.S.
35 Id.
36 S. 402.305(17), F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
8
Inspections of Child Care Providers
DCF conducts inspections of all licensed child-care providers to determine initial and renewal licensure. DCF also
conducts on-going inspections to periodically assess continued compliance with licensing standards.
37 To ensure
consistent regulation throughout the state, DCF’s current enforcement model utilizes three classification levels for
violations of licensing standards.
38
Class 1 violations are the most serious in nature, pose an imminent threat to a child including abuse or
neglect and which could or does result in death or serious harm to the health, safety, and well-being of a
child.
Class 2 violations are less serious in nature than Class 1 violations and could be anticipated to pose a threat
to the health, safety, or well-being of a child, although the threat is not imminent.
Class 3 violations are less serious in nature than either Class 1 or Class 2 violations and pose a low potential
for harm to children.
Under current law, DCF may impose disciplinary actions, including, denial, suspension, or revocation of license,
converting license to probational status, and assessing fines, if a child care provider fails to meet licensing
standards. DCF may impose an administrative fine, up to $100 per violation per day or if the violation could or does
cause death or serious injury, the agency may impose a fine up to $500 per violation per day, in lieu of or in
addition to any other disciplinary action taken.
39
There were 16,405 licensing inspection violations recorded during the 2023-2024 FY. Of these violations, 75
percent were classified as Class 3 violations and 803 child care providers accumulated five or more Class 3
violations during the fiscal year.
40
Inspection Violations for 2023/2024 FY
Class 1 145
Class 2 3,908
Class 3 12,352
Grand Total 16,405
DCF utilizes the disciplinary sanctions outlined in s. 402.310, F.S., and in Rules 65C-22.010(2) and 65C-20.012(3),
F.A.C. The disciplinary sanction matrix outlines the procedure for consistent enforcement of continued violations of
licensing standards over a two-year period. Child care providers receive technical assistance whenever a violation
occurs, regardless of its class (Class 1, 2, or 3). This assistance involves providing recommendations to help the
provider comply with licensing standards. For Class 1 violations, technical assistance is offered simultaneously
along with an administrative fine with the first violation. For Class 2 violations, technical assistance is offered with
the first violation. When a second Class 2 violation of the same standard occurs, technical assistance is offered
along with the administrative fine. For Class 3 violations, technical assistance is offered for the first and second
instances of the same standard of a Class 3 violation. The provider is only subject to an administrative fine after the
third occurrence of the same Class 3 violation. Subsequent Class 3 violations of the same standard would result in a
per day administrative fine.
41
Abbreviated Inspections
Under current law, DCF and the local licensing agencies are required to develop and implement a plan to eliminate
duplicative and unnecessary inspections of child care facilities.
42 Both entities are also required to develop and
37 Ss. 402.308, F.S. and 402.311, F.S.
38 S. 402.310, F.S., and Rule 65C-22.010, F.A.C. Also see DCF, Agency Bill Analysis HB 47 (2025), p. 3, on file with the Health and Human
Services Subcommittee.
39 S. 402.310, F.S.
40 DCF, Agency Bill Analysis HB 47 (2025), p. 3, on file with the Health and Human Services Subcommittee.
41 Id.
42 S. 402.3115, F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
9
implement an abbreviated inspection plan for child care facilities that have had no Class 1 or Class 2 deficiencies
for at least 2 consecutive years. The abbreviated inspection must include those elements identified by DCF and the
local governmental agencies as being key indicators of whether the child care facility continues to provide quality
care and programming.
43 Current law does not require abbreviated inspection plans for family day care homes or
large family child care homes.
However, in 2022, DCF amended its agency rules (Rule 65C-20, F.A.C,) to expand the eligible provider types for
abbreviated inspections to include family day care homes and large family child care homes.
44 The rules require
abbreviated inspections for family day care homes and large family child care homes that:
Have been licensed for at least two consecutive years.
Have had no Class 1 violations or Class 2 violations for at least two consecutive years.
Have received at least two full onsite renewals in the most recent two years.
Have no current uncorrected violations.
Have no open regulatory complaints or active child protective services investigations.
Inspections for FY 2023-2024 (July 23 – June 24)
Total Inspections Statewide 33,717
Abbreviated Inspections 2,044
Percentage of Inspections That Were Abbreviated 6%
Child Care Licensure Exemptions
Under current law, a child care facility that is an integral part of a church or parochial school, and is accredited by,
or is a member of, an organization that publishes and requires compliance with its standards for health, safety, and
sanitation is exempt from the child care licensure requirements.
45 However, though exempt from licensure the
facility must meet the child care personnel background screening requirements.
46
In Florida, a business that operates an eligible child care facility that provides child care solely for the children of
the employees of the business is eligible to take a child care tax credit.
47 The credit may be taken against the
business’ tax liability due for several different taxes, including corporate income tax and insurance premium tax.
48
To be an eligible child care facility, the facility must be a licensed child care facility or be exempt from licensure
pursuant to s. 402.316, F.S. Section 402.316, F.S., only provides licensure exemptions for child care facilities with
religious affiliations. The statute does not provide an exemption for a private business that operates a child care
facility that provides child care services solely for the employees of that business.
Special Assessments
There are 67 county governments and over 400 municipal governments in Florida. Municipalities levy and collect
special assessments to fund capital improvements and municipal services including but not limited to: fire
protection, emergency medical services, garbage disposal, sewer improvement, street improvement and parking
facilities. Small municipalities with a population fewer than 100 persons may use special assessments to fund
special security and crime prevention services and facilities.
49
Property owned or occupied by a religious institution, a public or private elementary, middle, or high school, or by
a governmentally financed, insured or subsidized housing facility that is used primarily for persons who are elderly
43 Id.
44 DCF, Agency Bill Analysis HB 47 (2025), p. 7, on file with the Health and Human Services Subcommittee. Also see Rule 65C-20, F.A.C.
45 S. 402.316, F.S.
46 S. 402.305, F.S. and s. 402.3055, F.S.
47 S. 402.261, F.S.
48 Id.
49 S. 170.201, F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
10
or disabled are exempt from any special assessments levied by a municipality.
50 Currently, no specific exemption
exists for preschools.
Child Care Tax Credit
Under Florida law, a business may qualify for a child care tax credit if the business establishes or operates an
eligible child care facility for its employees or pays an eligible child care facility on behalf of its employee for child
care.
51 An eligible child care facility is a child care facility that is licensed under Florida’s child care licensing
requirements or a child care facility that is exempt from licensure due to its religious affiliation, pursuant to s.
402.316, F.S.
52
The child care tax credit may be taken against the following Florida taxes:
Corporate income tax;
Excise tax on liquor, wine, and malt beverages;
Gas and oil production tax (up to 50% of the tax due on each return);
Insurance premium tax; and
Use tax due under a direct pay permit.
53
A business that operates an eligible child care facility may receive a credit of 50 percent of the startup costs of the
facility for the taxable year in which the facility begins operating. The maximum amount of credit that may be
granted is based on the number of employees as follows:
One to nineteen employees, the maximum credit is $1 million.
Twenty to two hundred fifty employees, the maximum credit is $500,000.
Two hundred fifty-one or more employees, the maximum credit is $250,000.
54
A business that operates an eligible child care facility for the taxpayer’s employees may receive a credit of $300 per
month for each eligible child enrolled in the facility. The maximum amount of credit that may be granted is based
on the number of employees as follows:
One to nineteen employees, the maximum credit is $50,000.
Twenty to two hundred fifty employees, the maximum credit is $500,000.
Two hundred fifty-one or more employees, the maximum credit is $1 million.
55
A business that makes payment to an eligible child care facility in the name and for the benefit of an employee of
the taxpayer is allowed a credit of 100 percent of the payment up to $3,600 per child. The maximum amount of
credit that may be granted is based on the number of employees as follows:
One to nineteen employees, the maximum credit is $50,000.
Twenty to two hundred fifty employees, the maximum credit is $500,000.
Two hundred fifty-one or more employees, the maximum credit is $1 million.
56
Insurance and Child Care Homes
Homeowners' insurance is a specific type of property insurance. Homeowners' insurance covers damage or loss by
theft and against perils which can include fire, and storm damage. It also may insure the owner for accidental
50 S. 170.201(2), F.S.
51 S. 402.261, F.S.
52 Id.
53
Id.
54
Id.
55
Id.
56
Id. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
11
injury or death for which the owner may be legally responsible. Mortgage lenders usually require homeowners'
insurance as part of the mortgage terms.
57
While homeowners' insurance can specifically refer to the insurance of a house, it also encompasses the insurance
of other types of structures associated with personal residences, including tenants (renters) and condominium unit
owners.
58
Florida recognizes that family day care homes fulfill a vital role in providing child care and that residential
property insurance coverage should not be canceled, denied, or fail to be renewed solely on the basis of the family
day care services at the residence. The potential liability of residential property insurers is substantially increased
by the operation of child care services on the premises. Contractual liabilities that arise in connection with the
operation of the family day care home are excluded from residential property insurance policies unless they are
specifically included in such coverage.
59
In addition to family day care services, there are also over 400 large family day care services in Florida.
60 A large
family day care home is an occupied residence in which child care is regularly provided for children from at least
two unrelated families where there is payment for the care provided and which has at least two full-time child care
personnel on the premise during hours of operation.
61 The insurance protections for family day care homes do not
extend to large family day care homes.
62
RECENT LEGISLATION:
YEAR BILL # HOUSE SPONSOR(S) SENATE SPONSOR OTHER INFORMATION
2024 CS/CS/HB 635 McFarland Grall Died in House
2023 CS/CS/CS/HB
1021
McFarland Grall Died in Senate
BILL HISTORY
COMMITTEE REFERENCE ACTION DATE
STAFF
DIRECTOR/
POLICY CHIEF
ANALYSIS
PREPARED BY
Human Services Subcommittee Mitz Curry
Health Care Budget Subcommittee
Health & Human Services
Committee
57 Florida Office of Insurance Regulation, Homeowners’ Insurance, available at https://floir.com/Sections/PandC/Homeowners/default.aspx,
(last visited January 29, 2025).
58 Id.
59 S. 627.70161, F.S.
60 DCF, Agency Bill Analysis HB 47 (2025), p. 3, on file with the Health and Human Services Subcommittee.
61 S. 402.302(11), F.S.
62 S. 627.70161, F.S. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
12